Along the lines of another comment on this post, part of the problem is the GPU compute model is a lot more abstract that what is presented for the CPU.
That abstraction is really helpful for being able to simply write parallel code. But it also hides the tremendous differences in performance possible...
I think the reason why Nvidia publishes these resources is because the GPUs are worth nothing if people can't get a reasonable fraction of the advertisable FLOPs with reasonable effort. CUDA wouldn't have taken off, if it were harder than it absolutely needs to be.
If I'm wrong, I'd be happy to learn more.
Not any contemporary mainstream GPU I am aware of. Sure, the way these GPUs are marketed does sound like they have superscalar execution, but if you dig a bit deeper this is either about interleaving execution of many programs (similar to SMT) or a SIMD-within-SIMD. Two examples:
1. Nvidia claims they have simultaneous execution of FP and INT operations. What this actually means is that they can schedule an FP and and INT operation simultaneously, but they have to come from different programs. What this actually actually means is that they only schedule one instruction per clock but it takes two clocks to actually issue, so it kind of looks like issuing two instructions per clock if you squint hard enough. The trick is that their ALUs are 16-wide, but they pretend that they are 32-wide. I hope this makes sense.
2. AMD claims they have superscalar execution, but what they really have is a packed instruction that can do two operations using a limited selection of arguments. Which is why RDNA3 performance improvements even on compute-dense code are much more modest. Since these packed instructions have limitations, the compiler is not always able to emit them.
GPU programming with CUDA and PTX feels like programming on a single core CPU without tasks and threads with deterministic behavior but in a multidimensional space. And every hour spent avoiding an 'if' pays off in terms of synchronization and therefore speed.